Auditing-A Journal of Practice & Theory

Papers
(The H4-Index of Auditing-A Journal of Practice & Theory is 15. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-11-01 to 2025-11-01.)
ArticleCitations
Editorial Policy48
Editorial Policy39
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates36
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis34
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?30
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?22
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting19
Covers and Front Matter18
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments18
Editorial Policy17
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 1216
Political Turnover and Audit Opinion: Evidence from China16
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality16
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations16
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?15
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